论文部分内容阅读
2007年9月25日,《财政部国家税务总局关于增值税纳税人放弃免税权有关问题的通知》(财税[2007]127号)下发后,那些正在享受增值税免税权“蛋糕”的纳税人可以选择放弃免税权,并自2007年10月1日起执行。正确领会该文件的精神,不仅需要把握该文件关于增值税纳税人放弃免税权的规则,同时也需要了解纳税人缘何会选择放弃增值税免税权这块已经享有的“蛋糕”。
On September 25, 2007, following the issuance of the Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning VAT Abandonment on Tax Exemption (Cai Shui [2007] No. 127), those who are enjoying the VAT exemption Of the taxpayers can choose to abandon the tax-free right, and since October 1, 2007 implementation. Correctly understanding the spirit of this document requires not only the rules governing the taxpayers’ abandonment of tax exemption rights but also the need for the taxpayers to choose to waive the already existing ’cake’ of VAT exemption rights.